OpenLLM-France/wikimedia huggingface dataset:
# Net realizable value

Net realizable value (NRV) is a measure of a fixed or current asset's worth when held in inventory, in the field of accounting. NRV is part of the Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) that apply to valuing inventory, so as to not overstate or understate the value of inventory goods. Net realizable value is generally equal to the selling price of the inventory goods less the selling costs (completion and disposal). Therefore, it is expected sales price less selling costs (e.g. repair and disposal costs). NRV prevents overstating or understating of an assets value. NRV is the price cap when using the Lower of Cost or Market Rule.
Under IFRS, companies need to record the cost of their ending inventory at the lower of cost and NRV, to ensure that their inventory and income statement are not overstated (under ASPE, companies record the lower of cost and market value). For example, under IFRS, at a company's year end, if an unfinished good that already cost $25 is expected to sell for $100 to a customer, but it will take an additional $20 to complete and $10 to advertise to the customer, its NRV will be $\$100-\$20-\$10=\$70$. In this year's income statement, since the cost of the good ($25) is less than its NRV ($70), the cost of the good will get recorded as the cost of inventory. In next year's income statement after the good was sold, this company will record a revenue of $100, cost of goods sold of $25, and cost of completion and disposal of $\$20+\$10=\$30$. This leads to a profit of $\$100-\$25-\$30=\$45$ on this transaction.
| IFRS | |
| Expected Selling Price | 100 |
| Initial Cost | 25 |
| Selling Expenses (completion expenses and advertising expenses) | 30 |
| NRV (Selling Price - Selling Expenses) | 70 |
| Profit (Selling Price - Initial Cost - Selling Expenses) | 45 |
Suppose we changed the example so that it costs $60 to advertise to the customer. Now the good's NRV will be $\$100-\$20-\$60=\$20$. In this year's income statement, since the NRV ($20) is less than the cost of the good ($25), the NRV will get recorded as the Cost of Ending Inventory. To do so, an inventory write down of $\$25-\$20=\$5$ is done, and hence a decrease of $5 in this year's income statement. In the next year's income statement after the good was sold, this company will record a revenue of $100, Cost of Goods Sold of $20, and Cost of Completion and Disposal of $\$20+\$60=\$80$. This leads to the company breaking even on this transaction ($\$100-\$20-\$80=\$0$).
| IFRS | |
| Expected Selling Price | 100 |
| Initial Cost | 25 |
| Selling Expenses (completion expenses and advertising expenses) | 80 |
| NRV (Selling Price − Selling Expenses) | 20 |
| Profit (Selling Price − Initial Cost − Selling Expenses) | 0 |
Inventory can be valued at either its historical cost or its market value. Because the market value of an inventory is not always available, NRV is sometimes used as a substitute for this value.
# Marandi

Marandi is a surname indicating a particular clan (paris) of the Santals found in India.
* Alireza Marandi, Iranian physician
* Babulal Marandi, Indian politician
* Evi Marandi, Italian-Greek actress
* Javad Marandi, British businessman
* Louis Marandi, Indian politician
* Mehdi Marandi, Iranian volleyballer
* Mohammad Marandi, Iranian academic
* Stephen Marandi, Indian politician
* Tala Marandi, Indian politician
* Som Marandi, Indian politician
* Sudam Marandi, Indian politician
# Senator Leftwich

Senator Leftwich may refer to:
* Debbe Leftwich (fl. 2000s), Oklahoma State Senate
* Keith Leftwich (1954–2003), Oklahoma State Senate
# Tony Spaeth

Otto Lucien Anton Spaeth Jr. (February 6, 1934 – January 13, 2021), better known as Tony Spaeth, was an American corporate identity planner, consultant, critic and teacher. His work developed the premise that institutional branding systems are best understood as tools of leadership – tools to establish directional clarity, motivate performance, and affect structural change as well as to revitalize market presence:

## Early years

Spaeth born in Saint Louis, Missouri on February 6, 1934. During his childhood, Spaeth's parents took in Anthony Bailey (then himself a child) as a war refugee; Bailey has since told the story of their shared childhood years in the books America, Lost & Found and England, First & Last.

## Later work

From a base in Rye, New York, since 1990 Spaeth has provided identity planning and creative counsel to scores of clients in diverse categories. He is credited with such corporate brands as Dow Jones, Eastman Chemical, Celera Genomics, Flowserve, Commonfund, FIRST Robotics and Outward Bound USA.
From 1998, on his website Identityworks.com - a service of Tony Spaeth / Identity (now discontinued), Spaeth reviewed noteworthy new identities of strategic or creative interest, with appropriate credit to chief executives and designers alike. The site also provided a variety of analytic and planning tools for branding and design students worldwide, and contained Identity Forum, where a global panel of leading thinkers and practitioners addressed identity issues.
Spaeth's annual rebrandings overview in The Conference Board Review magazine provided a significant record covering more than two decades of Corporate Identity change:

## Death

Spaeth died at his home in Rye, New York on January 13, 2021, at the age of 86.
# Éder Lima

Éder Lima may refer to:
* Éder Lima (futsal player) (born 1984), Russian futsal player
* Éder Lima (footballer, born 1986), Brazilian football centre-back
* Éder Lima (footballer, born 1987), Brazilian football forward
# Wilbur Heights, Illinois

Wilbur Heights is an unincorporated community in Champaign County, Illinois, United States. Wilbur Heights is a northern suburb of Champaign and Urbana.
Bordered by Market Street, Wallace, and 5th street, this neighborhood is currently zoned as "industrial". It is surrounded by companies such as Illini Recycling, Sport's Redi-mix, Judson Baptist Chapel, and The Salvation Army. Also nearby is a volunteer fire department.
Since it is unincorporated from the city, it has limited snow removal services. Many vacant homes and lots are for sale.
# Exocentrus punctipennis

Exocentrus punctipennis is a species of longhorn beetles of the subfamily Lamiinae. It was described by Mulsant and Guillebeu in 1856, and is known from southern Europe and the Caucasus. The beetles inhabit elm trees. They measure 3.5–6 millimetres (0.14–0.24 in) long, and can live for approximately 1–2 years.
# Official Coal Miners' Memorial for the Commonwealth of Virginia

The Miner's Memorial in Richlands, Tazewell County, Virginia, was named the "Official Coal Miner's Memorial for the Commonwealth of Virginia" on 22 June 2009. It is meant to memorialize those who have lost their lives in the hazardous profession of coal mining and to honor the living men and women who continue to go into the darkness to make a living.
On the back of the black granite monument are written 1,200 names of persons who have lost their lives in the coal mines of Tazewell, Russell and Buchanan counties in southwest Virginia. The front is graced by images of the industry created by artists Ellen Elmes and Jack Hagerman; the life size, life like bronze statue in front of the monument, which portrays a miner on his way home after a day in the mine, was sculpted by Maria Kirby Smith. A small landscaped park with a waterfall and a lighted brick walkway surrounds the monument.
# Net radiometer

A net radiometer is a type of actinometer used to measure net radiation (NR) at the Earth's surface for meteorological applications. The name net radiometer reflects the fact that it measures the difference between downward/incoming and upward/outgoing radiation from Earth. It is most commonly used in the field of ecophysiology.
# Manuel Monge (military figure)

Manuel Soares Monge is a Portuguese military and political figure. He is a general in the Portuguese army. He was born in Vila Nova de São Bento 18 February 1938, in Serpa Municipality.
During the colonial war he made four tours of duty in Africa: two in Portuguese Angola, the last two in Portuguese Guinea. In 1968, he was appointed commander in chief of Portuguese Guinea.
He was then a Portuguese army major and one of the faithful of António de Spínola, who was one of the important people of the Carnation Revolution which occurred on 25 April 1974.
He was a member of the Movimento dos Capitães and Comissão Coordenadora do MFA and military advisor to the President and given responsibility for relations with Macau.
He was civil governor of the District of Beja until 2011.
# Tovo di Sant'Agata

Tovo di Sant'Agata is a comune (municipality) in the Province of Sondrio in the Italian region Lombardy, located about 120 kilometres (75 mi) northeast of Milan and about 30 kilometres (19 mi) northeast of Sondrio. As of 31 December 2004, it had a population of 577 and an area of 11.0 square kilometres (4.2 sq mi).
Tovo di Sant'Agata borders the following municipalities: Edolo, Lovero, Mazzo di Valtellina, Monno, Vervio.
# P.S. Fashion

P.S. Fashion (stylized as P...S.... fashion) is an international brand from Serbia. It is the flagship chain store of the P.S. Fashion Design, clothing company headquartered in Čačak, Serbia.

## History

P.S. Fashion was established in 1996 as small clothing craft, by marital partners Slađana and Predrag Pantović. As of 2008, it was already one of the largest clothing companies in Serbia with monthly production of 25,000 clothing pieces and around 300 employees.
As of 2018, P.S Fashion is one of the largest Serbian clothing companies and one of the largest companies in the city of Čačak.

## Social responsibility

P.S. Fashion has sponsored local basketball club KK Borac Čačak which plays in top-tier of Serbia - Basketball League of Serbia. Company's owner and director Predrag Pantović has been the president of the club since December 2017.
# Official Version

Official Version is the third studio album by Front 242, released in March 1987 and re-released in 1992.
# Ranunculus macounii

Ranunculus macounii is a species of buttercup known by the common name Macoun's buttercup. It is native to much of North America, from Alaska and northwestern Canada to Newfoundland and Labrador, and the contiguous United States except for the northeast and southeastern areas. It grows in many types of moist habitat, including marshes and wet areas woodlands and scrub. It is generally semi-aquatic, growing in or next to shallow water, or in muddy places. It is a perennial herb producing prostrate, spreading stems that root at nodes that come in contact with moist substrate, or growing erect and branching. The stems are generally hairy, but populations of hairless specimens are known. The leaves are mostly divided into three lobed, toothed leaflets which are borne on long, hairy petioles. The flowers each have five shiny yellow petals under a centimeter long around a center of many stamens and pistils. The fruit is an achene borne in a spherical cluster of 20 or more.
# Žilić

Žilić (Serbian Cyrillic: Жилић) is a Serbo-Croatian surname. Notable people with the surname include:
* Dragan Žilić (born 1974), Serbian footballer
* Tonči Žilić (born 1975), Croatian footballer
# Marapí River

The Marapí River is a river of Pará state in north-central Brazil.
# Semblante Urbano

Semblante Urbano is the name of the sixth album from El Roockie and the first one under Mas Flow Inc. The album was released on February 12, 2008. The album combines the dimensions of his experiences with urban rhythms such as reggaeton, dancehall, hip hop & reggae. It was considered one of the most anticipated albums in the reggaeton in the Hispanophone world. Luny of the production duo said in an interview that Banista "...has lyrics that can cut veins." Semblante Urbano: La Otra Cara De La Calle is the re-edition of the original album set to be released sometime in 2009. This re-edition will contain the original 14 tracks from the standard edition plus 2 remixes and an additional 5 new songs. It will also contain a DVD with the music videos from the singles plus an interview with El Roockie.

## Track listing
### Standard Edition

| # | Title | Production credits | Length |
| 1 | "Intro - Semblante Urbano" (featuring Mr. Phillips) | | 2:28 |
| 2 | "Parece Sincera" | Luny Tunes & Predikador | 3:03 |
| 3 | "Tell Me Why" | Miki "La Mano Bionica" & Noriega | 3:00 |
| 4 | "Martes de Galería" (featuring De La Ghetto) | Predikador | 4:27 |
| 5 | "Vengo de la Casa de Ella (Semblante)" | Miki "La Mano Bionica" | 2:53 |
| 6 | "Delirando" (featuring Baby Ranks) | Sensei | 5:03 |
| 7 | "Sigue Bailando Mi Amor" | Predikador | 3:23 |
| 8 | "Por Ahi Dicen" (featuring Mr. Phillips & Yazid) | Tainy | 4:43 |
| 9 | "Volverás" | Miki "La Mano Bionica" | 3:56 |
| 10 | "Me Fallaste" (featuring Deevani) | Predikador | 3:37 |
| 11 | "Vigilia de un Santo" | Luny Tunes & Tainy | 3:18 |
| 12 | "Ayer Soñaba (Barrio de Chacales)" | | 4:03 |
| 13 | "Dejame Oirte" | Miki "La Mano Bionica" | 2:56 |
| 14 | "Giales del Ghetto" | Luny Tunes, Yazid & Gaby | 3:24 |
# Tovo

Tovo may refer to a pair of Italian municipalities:
* Tovo di Sant'Agata, in the Province of Sondrio, Lombardy
* Tovo San Giacomo, in the Province of Savona, Liguria
# Willem Mahue

Willem, or Guillaume Mahue (1517 in Brussels – 1569 in Brussels), a Flemish painter, was a portrait painter of great repute in his time; but his pictures are rare, and we have no particulars of his life.
Cornelis de Bie mentioned him in his Het Gulden Cabinet in 1668 as a prolific painter in his day, but no known works survive.
# USS Gurnard

USS Gurnard has been the name of more than one United States Navy ship, and may refer to:
* USS Gurnard (SS-254), a Gato-class submarine in commission from 1942 to 1945
* USS Gurnard (SSN-662), a Sturgeon-class nuclear submarine in commission from 1968 to 1995
# PODER PAC

PODER PAC is an American Democratic Party political action committee (PAC) founded in 2008 in Orlando, Florida. Its goal is to increase and support pro-choice Latinas running for all levels of elected office.
In 2008, it supported Hillary Clinton for the Democratic Party nomination for president.
In 2016, its mission changed to exclusively electing Latinas to the US Congress. and hosted a fundraiser in Philadelphia with Loretta Sanchez for California's US Senate election.
In 2020, Mike Bloomberg gave $500,000 to the group in an effort to win the 2020 United States presidential election in Florida for Joe Biden.
After Roe v. Wade was overturned in June 2022, the group said it was imperative to support more pro-choice Latinos for Congress. It said that the decision may help elect more candidates.
The group has supported 90% of Democratic Latinas in the 117th United States Congress. In 2022 it launched the Poderosas 2022 Protection Program to support pro choice Latina incumbents.
# Ogden Apartment Hotel

The Ogden Apartment Hotel is an apartment building in the Downtown West neighborhood of Minneapolis, Minnesota, United States. The building was designed for middle class worker housing when demand for such housing was increasing around the beginning of the 20th century. It was billed as an "apartment hotel", a design briefly popular in Minneapolis. The individual units did not have their own separate kitchens; instead, residents ate from a common restaurant in the building. The building was designed primarily to appeal to single men and women, as well as married couples without children. It included modern conveniences (for the time) such as private bathrooms, Murphy beds, and electric appliances.
The building changed its name to the Continental Hotel in 1948. It was listed on the National Register of Historic Places in 1992 as the last remaining single room occupancy residential structure in Minneapolis. The building was purchased by the Central Community Housing Trust, now known as Aeon, in 1992. At the time, it had only a few residents, some who had lived there as long as 34 years, and the roof was deteriorating. Aeon rehabilitated the building, which now houses 70 residents who were formerly homeless. The staff provides support services, classes, and workshops for its residents. The renovation earned two awards: the "Neighborhood Environment Award" in 1993 from the City of Minneapolis Committee on Urban Environment (CUE), and the Minneapolis Heritage Preservation Commission Award in 1995.
# Ray Trew

Raymond Arthur Trew (born December 1954) is a businessman and former football club chairman from Lincolnshire. He is a former board member of Lincoln City F.C., Notts County F.C., and Notts County Ladies F.C.
Trew achieved his wealth through recruitment, having founded Contracting Solutions Group in 1995. The company posted a £3.7m profit in 2009. Trew also maintains numerous other private companies, though in 2019 his application for a gangmaster's license was turned down on the grounds that his previous business conduct was not 'fit and proper'.

## Lincoln City

On 5 August 2003, Trew became an associate director at Lincoln City becoming a full director at the end of the month. In August 2005 he was appointed chairman of football with Steff Wright succeeding Rob Bradley as chairman of the board. He departed in January 2006 after a boardroom dispute which saw manager Keith Alexander placed on gardening leave, then re-instated. In April three of Trew's companies then terminated their sponsorship deals with the club.
A subsequent bid to buy the club and provide substantial investment was blocked by the Lincoln City board, with chairman Steff Wright publicly questioning Trew's motives.

## Lincoln Ladies

In 2006 Trew joined the committee of Lincoln City Ladies. In addition to an £8,000-per-season sponsorship through his SportsTV company, Trew provided additional backing of up to £10,000 to aid the club's promotion bid. In 2008 the club changed its name to OOH Lincoln Ladies, due to a sponsorship deal with Trew's Out Of Home marketing company.
Trew also backed the club's successful FA WSL application, but in 2014 Trew controversially moved the club to Nottingham and rebranded it Notts County Ladies.

## Notts County

Trew purchased Notts County for £1 in February 2010 following the departure of Qadbak Investments. He inherited liabilities of £7m from the former owners. On 25 February 2016, Trew stepped down as chairman of Notts County and announced that the club was for sale, but on 10 September 2016, Trew announced he had reinstated himself as chairman of Notts County. On 12 January 2017, Trew sold the club to local businessman Alan Hardy, but one of Trew's companies named Pinnacle Advantage was owed a substantial sum of money by the club. This threatened to force the club into liquidation until an agreement was reached in May 2017.

## Nottingham Rugby Club

In July 2010 Trew took control of Nottingham Rugby Club, via Meadow Lane plc. On 28 September 2011 Trew relinquished his interest in Nottingham Rugby Club.
# İsmet Hürmüzlü

İsmet Hürmüzlü (1938 – 19 January 2013) was an Iraqi Turkmen actor, screenwriter and director. He lived most of his life in Turkey.
İsmet Hürmüzlü was born in Kerkuk, Iraq. In the 1950s, he joined the Kerkuk Turkmen Theatre as co-founder. Later he came to Turkey and admitted to Ankara State Conservatory in 1961. After graduating from the Conservatory, he started to work in State Theatres of Turkey. In the 1970s, Hürmüzlü founded the Çağlar Art Theatre and tried experimental theatre forms. He was assigned as deputy director-general of State Theatres in the 1980s.
Hürmüzlü was awarded with the Order of Respect by Almaty Uygur State Theatre, Kazakhstan. He received the "Honor Award" from the Sweden House of Culture.
He died in Ankara, Turkey on 19 January 2013 and was buried at the Karşıyaka Cemetery.
# Mantispinae

Mantispinae is a subfamily of mantidflies in the family Mantispidae. There are at least 30 genera and 310 described species in Mantispinae.

## Genera

These 33 genera belong to the subfamily Mantispinae:
* Afromantispa Snyman and Ohl in Snyman et al., 2012$^{icg}$
* Asperala Lambkin, 1986$^{icg}$
* Austroclimaciella Handschin, 1961$^{icg}$
* Austromantispa Esben-Petersen, 1917$^{icg}$
* Buyda Navás, 1926$^{icg}$
* Campanacella Handschin, 1961$^{icg}$
* Campion Navás, 1914$^{icg}$
* Cercomantispa Handschin, 1959$^{icg}$
* Climaciella Enderlein, 1910$^{icgb}$
* Dicromantispa Hoffman in Penny, 2002$^{icgb}$
* Entanoneura Enderlein, 1910$^{icg}$
* Euclimacia Enderlein, 1910$^{ig}$
* Eumantispa Okamoto, 1910$^{icg}$
* Haematomantispa Hoffman in Penny, 2002$^{icg}$
* Leptomantispa Hoffman in Penny, 2002$^{icgb}$
* Madantispa Fraser, 1952$^{icg}$
* Mantispa Illiger in Kugelann, 1798$^{icg}$
* Mimetispa Handschin, 1961$^{icg}$
* Nampista Navás, 1914$^{icg}$
* Necyla Navás, 1913$^{icg}$
* Orientispa Poivre, 1984$^{icg}$
* Paramantispa Williner and Kormilev, 1959$^{icg}$
* Paulianella Handschin, 1960$^{icg}$
* Pseudoclimaciella Handschin, 1960$^{icg}$
* Rectinerva Handschin, 1959$^{icg}$
* Sagittalata Handschin, 1959$^{icg}$
* Spaminta Lambkin, 1986$^{icg}$
* Stenomantispa Stitz, 1913$^{icg}$
* Toolida Lambkin, 1986$^{icg}$
* Tuberonotha Handschin, 1961$^{icg}$
* Xaviera Lambkin, 1986$^{icg}$
* Xeromantispa Hoffman in Penny, 2002$^{icgb}$
* Zeugomantispa Hoffman in Penny, 2002$^{icgb}$
Data sources: i = ITIS, c = Catalogue of Life, g = GBIF, b = Bugguide.net
# Semiclassical

Semiclassical may refer to:
* Semiclassical gravity, an approximation to the theory of quantum gravity
* Semiclassical physics, a theory in which one part of a system is described quantum-mechanically whereas the other is treated classically
* Beautiful music, a radio format
* Semi-classical music, a style of music of the Indian subcontinent
# Tow Truck (album)

Professional ratings :
| Review scores ||
| Source | Rating |
| exclaim! magazine | |
| Winnipeg Free Press | |
| Vue magazine | |
| Uptowen magazine | |
Tow Truck is the third album from The Perpetrators. The follow-up to the 2005's The Gas and The Clutch, it is the first Perpetrators album to feature Chris "MAMA" Bauer on drums (and guitar on his composition, "R.Cowboy," which features J Nowicki on the drumkit) alongside founding members, Nowicki and Ryan Menard.
Guest musicians featured on the disc include (original band member) Chris Saywell and Donny Zeuff of the D. Rangers; Sarah Dugas and Andrina Turenne of Madrigaia; Damon Mitchell Nathan and the New Meanies; Grant Siemens of the Corb Lund Band; Joanna Miller of the Scott Nolan Band; Andrew Neville and Rob Vaarmeyer of the Poor Choices; Alice Ramsay and Billy Merritt.
The album was recorded by Len Milne at Bedside Studios in Winnipeg, Manitoba, Canada.

## Track listing

* "The Z-Rays Cured My Hangover"
* "Movin' Right Along"
* "I Can't See"
* "You're Gonna Kill Me"
* "Call Me"
* "Happy Friday"
* "Carly Song"
* "Honeypie"
* "R. Cowboy"
* "I Saw You Leaving"
* "Josco"
* "Toe Stub"
* "Baltimore"
* "Woman of My Dreams"
* "(Tow Truck)"
# Zwolle, Gelderland

Zwolle is a hamlet in the province of Gelderland, Netherlands. It is located in the municipality of Oost Gelre, about 3 km southeast of the town of Groenlo.
It was first mentioned in 1234 as Suellen and means "height". The postal authorities have placed it under Groenlo. In 1840, Zwolle was home to 245 people. It has its own place name signs.